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Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. - 43/2019 - Central GST (CGST)
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Exclusion from composition scheme: manufacturers of aerated water removed from composition eligibility, altering GST tax treatment. Amendment excludes manufacturers of aerated water from composition scheme eligibility by inserting an 'Aerated Water' entry into the notification's table, thereby removing such manufacturers from the scope of the Central GST composition scheme and changing statutory eligibility through modification of the notified list.
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Provisions expressly mentioned in the judgment/order text.
Exclusion from composition scheme: manufacturers of aerated water removed from composition eligibility, altering GST tax treatment.
Amendment excludes manufacturers of aerated water from composition scheme eligibility by inserting an "Aerated Water" entry into the notification's table, thereby removing such manufacturers from the scope of the Central GST composition scheme and changing statutory eligibility through modification of the notified list.
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